Valuation - technical know-how fee - royalty fee - There is no ...
Technical and Royalty Fees Excluded from Goods' Assessable Value Due to Lack of Appellant Responsibility for Royalty Burden.
April 10, 2017
Case Laws Central Excise AT
Valuation - technical know-how fee - royalty fee - There is no evidence that the burden of royalty is to be borne by the appellants. Same is therefore not includible in the assessable value of the goods. - AT
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